Article 366. Expenses of the employer that are not the income of an individual of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 366. Expenses of the employer that are not the income of an individual of the Tax Code of the Republic of Kazakhstan

 The expenses of the employer, which are not the income of an individual, include:

 1) compensation payments to employees in cases where their work is on the move, has a traveling nature, is related to official trips within the serviced areas, within the limits of the norms established by collective agreements, employment contracts and (or) an act of the employer.;

 2) compensation for business trips, including for the purposes of training, advanced training or retraining of an employee in accordance with the legislation of the Republic of Kazakhstan, unless otherwise established by this article, on the basis of documents confirming expenses, including in electronic form.:

 travel expenses to and from the place of business trip, including the cost of booking and baggage. The expenses provided for in this subparagraph do not include travel expenses within the same locality.;

 the cost of living outside the employee's permanent place of work during the time they are on a business trip, including the cost of booking. Such expenses include, among other things, living expenses for the days of temporary disability of the seconded employee (except in cases when the seconded employee is undergoing inpatient treatment);

 expenses incurred by the taxpayer when applying for entry and exit permits (visas) (cost of visa, consular services, compulsory medical insurance);

 for business trips within the Republic of Kazakhstan – daily allowances of no more than 6 times the monthly calculation index effective on January 1 of the relevant financial year for each calendar day of business trip during a period not exceeding forty calendar days of business trip;

 for business trips outside the Republic of Kazakhstan – a daily allowance of no more than 8 times the monthly calculation index effective on January 1 of the relevant financial year for each calendar day of business trip during a period not exceeding forty calendar days of business trip;

 3) compensation for business trips, including for the purposes of training, advanced training or retraining of an employee in accordance with the legislation of the Republic of Kazakhstan, provided by state institutions, with the exception of state institutions maintained at the expense of the budget (cost estimates) of the National Bank, in the amounts and in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan;

 4) compensation for business trips, including for the purposes of training, advanced training or retraining of an employee in accordance with the legislation of the Republic of Kazakhstan, provided by state institutions maintained at the expense of the budget (cost estimates) of the National Bank, in the amounts and in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan;

 5) compensation for documented expenses related to travel, transportation of property, and rental of housing for a period of no more than thirty calendar days when an employee is transferred to work in another area or moves to another area with the employer;

 6) expenses of the employer that are not related to the implementation of income-generating activities and are not deductible, which are not distributed to specific individuals.;

 7) field allowances for employees engaged in geological exploration, topographic, geodetic and survey work in the field, for each calendar day of such work, within the amount established by agreements, collective agreements, employment contracts and approved by the act of the employer, but not more than the amount of the daily allowance;

 8) expenses of the employer to ensure the vital activity of persons working in shifts during their stay at the production facility with the provision of conditions for work and inter-shift rest:

 on property rental (lease) of a dwelling;

 for meals within the limits of the daily allowance in the amount specified in subparagraph 2) of this paragraph;

 9) expenses of the employer related to the transportation of employees from their place of residence (stay) in the Republic of Kazakhstan to their place of work and back, in accordance with the procedure and amounts provided for in the employment contract;

 10) professional payment at the expense of the employer's funds in accordance with the labor legislation of the Republic of Kazakhstan;

 11) the cost of special clothing and shoes provided, including their repair, personal and collective protective equipment, detergents and disinfectants, preventive treatment products, first-aid kits, milk or other equivalent food products and (or) specialized products for dietary (therapeutic and preventive) nutrition in accordance with the procedure and standards; which are established by the labor legislation of the Republic of Kazakhstan;

 12) the cost of uniforms issued to the employee in cases where the legislation of the Republic of Kazakhstan establishes the obligation to wear uniforms and (or) provide them.;

 13) expenses of the employer in favor of employees (including reimbursement of employees' expenses) aimed at laboratory examination, medical examinations, preventive vaccinations, medical supervision, treatment, isolation, hospitalization in connection with the introduction of restrictive measures in accordance with the legislation of the Republic of Kazakhstan in the field of healthcare;

 14) the cost of technical auxiliary (compensatory) equipment and special means of transportation transferred free of charge by the employer to an employee recognized as a disabled person due to an occupational injury or occupational disease caused by the employer, according to the list approved by the Government of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan on social protection;

 15) the cost of services in the form of prosthetic and orthopedic care provided free of charge by the employer to an employee recognized as a person with a disability due to an occupational injury or occupational disease caused by the employer, in accordance with the legislation of the Republic of Kazakhstan on social protection;

 16) the actual expenses incurred by the employer to pay for training, advanced training or retraining in accordance with the legislation of the Republic of Kazakhstan when sending an employee for training, advanced training or retraining in a specialty related to the employer's activities, which was completed with a business trip to another locality;

 17) expenses of the employer for sending an employee for training, advanced training or retraining in accordance with the legislation of the Republic of Kazakhstan, committed without completing a business trip, in the case of training, advanced training or retraining in a specialty related to the employer's activities:

 actual expenses incurred to pay for training, advanced training or retraining of an employee;

 the employee's actual living expenses are within the limits of the norms established by the authorized body in the field of tax policy;

 actual expenses incurred for travel to the place of study upon admission and back after completion of training, advanced training or retraining of an employee;

 the amount of money assigned by the employer to be paid to the employee, within the limits of:

 6 times the monthly calculation index for each calendar day of the employee's training, advanced training or retraining – during the period of the employee's training, advanced training or retraining within the Republic of Kazakhstan;

 8 times the monthly calculation index for each calendar day of the employee's training, advanced training or retraining – during the period of the employee's training, advanced training or retraining outside the Republic of Kazakhstan;

 18) mandatory occupational pension contributions, mandatory pension contributions from the employer to the unified accumulative pension fund in the amount established by the legislation of the Republic of Kazakhstan, as well as voluntary pension contributions transferred by the tax agent to the unified accumulative pension fund, voluntary accumulative pension fund for the benefit of the employee;

 19) the amount of penalties accrued to the tax agent for late calculation, withholding, transfer of social payments in the amounts established by the legislation of the Republic of Kazakhstan;

 20) expenses of the employer provided for by the agreement, the collective agreement, the act of the employer in accordance with the legislation of the Republic of Kazakhstan, for:

 mandatory, periodic (during employment) medical examinations;

 pre-shift, post-shift and other medical examination (inspection) of employees;

 maintenance or services for the organization of medical centers;

 providing employees with working conditions that meet the requirements of occupational safety, health and safety, including sanitary and epidemiological requirements;

 providing employees with the opportunity to rest and eat in a specially equipped place.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 366. Income of an individual entrepreneur of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The taxable income of an individual entrepreneur applying a generally established taxation regime for a tax period is determined in the following order:

the taxable income of an individual entrepreneur determined in accordance with paragraph 2 of this article, minus

a reduction in the taxable income of an individual entrepreneur determined in a manner similar to the procedure for determining a reduction in taxable income for the purpose of calculating corporate income tax established by Article 288 of this Code, plus

the total profit of controlled foreign companies or permanent establishments of controlled foreign companies, determined in accordance with Article 340 of this Code, minus

losses transferred in a manner similar to the procedure for transferring losses for the purposes of calculating corporate income tax established by Articles 299 and 300 of this Code.

2. The taxable income of an individual entrepreneur for a tax period is determined in the following order:

the income of an individual entrepreneur received cumulatively for a tax period determined in a manner similar to the procedure for determining total annual income for the purpose of calculating corporate income tax established by Article 225 of this Code, taking into account the specifics provided for in Articles 226-240 of this Code,

minus the adjustment of an individual entrepreneur's income received cumulatively for a tax period, determined in a manner similar to the procedure for determining the adjustment of total annual income for the purpose of calculating corporate income tax established by paragraph 1 of Article 241 of this Code, taking into account the provisions of paragraph 2 of Article 241 of this Code, plus (minus)

the adjustment of an individual entrepreneur's income received cumulatively for a tax period, determined in a manner similar to the procedure for determining the adjustment of total annual income for the purpose of calculating corporate income tax established by paragraph 3 of Article 241 of this Code, minus

deductions determined in a manner similar to the procedure for determining expenses deductible for the purposes of calculating corporate income tax established by Articles 242-276 of this Code, plus (minus)

an adjustment of income and deductions determined in a manner similar to the procedure for determining the adjustment of income and deductions for the purposes of calculating corporate income tax established by Article 287 of this Code.

On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court

Article 12. The concept of an individual The Civil Code of the Republic of Kazakhstan

Article 12. The concept of an individualThe Civil Code of the Republic of Kazakhstan Individuals are citizens of the Republic of Kazakhstan, citizens of other states, as well...